Case Law Details
Case Name : M/s. Safina Hotels Private Limited Vs CIT & DCIT (Karnataka High Court)
Related Assessment Year : 2001-02
Courts :
All High Courts Karnataka High Court
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Brief of the Case
Karnataka High Court held In the case of M/s. Safina Hotels Private Limited vs. CIT & DCIT that it is clear that the notice is issued proposing to levy penalty under Section 271(1) (b) whereas the order is passed by the Assessing Officer under Section 271(1) (c), which clearly indicates that there was no application of mind by the Assessing Officer while issuing the notice under Section 274. Further, there was no occasion for the Assessing Officer to come to a conclusion tha
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.